With increasing political uncertainty, evolving tax landscapes, and the proliferation of special tax regimes designed to attract the wealthy, ultra-high-net-worth individuals (UHNWIs) now have more options than ever when selecting a country of residence. As international relocation becomes more common, advisers must take a holistic approach to guide clients through the complex legal, tax, and succession implications of cross-border moves.

Co-published with STEP, this comprehensive new edition features insights from leading private client advisers across key jurisdictions worldwide. It provides expert analysis of the legal and tax considerations involved in inbound and outbound relocations of UHNWIs, covering critical aspects such as:

• Immigration – Residency and citizenship pathways
• Taxation – Impact of relocation on personal and business taxation
• Succession – Estate planning and inheritance rules
• Family Law – Implications for marital property, divorce, and children

This new edition includes 23 country-specific chapters, with new chapters featured including Brazil, the Cayman Islands, Jersey, Malta, Mexico, and the United Arab Emirates. In addition, specialised chapters address broader international issues, including succession and family law issues triggered by relocation, ramifications from the movement of works of art, and the impact of the relocation of UNHWIs for trustees.

Designed for lawyers, bankers, tax advisers and all professionals working with UHNWIs, this book serves as an essential reference for navigating the legal and financial complexities of international residence planning.